BTF4550

Tax policy and constitutional issues

(BUS)

Mr Vince Morabito

6 points + 3 hours per week + Caulfield

Synopsis: The constraints imposed upon tax policy makers by the Australian Constitution. The theoretical objectives of taxation policy and the manner in which those objectives have been implemented in the Australian taxation system by reference to concepts such as the tax base, the tax unit, equity, efficiency and simplicity including a critical analysis of current tax reform proposals.

Assessment: Optional research assignment (2000 words): 20% + Examination (3 hours, open-book): 80% or 100%